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- Title
THE USE OF CORPORATE EXTERNAL ENVIRONMENTAL REPORTING IN THE EVALUATION OF THE STATE ENVIRONMENTAL POLICY.
- Authors
GODAWSKA, Justyna
- Abstract
The condition for carrying out an evaluation of the environmental policy is the availability of relevant information. One source of this information could be corporate external environmental reporting. The aim of the article is to determine to what extent the applicable UE legal regulations, Global Reporting Initiative (GRI) and Task Force on Climate-related Financial Disclosures (TCFD) guidelines for corporate environmental reporting enable the use of the disclosed information by enterprises in the assessment of the state environmental policy. The content analysis of legal acts and guidelines was used in the research. The applicable EU legal regulations, GRI and TCFD guidelines enable the use of corporate environmental reporting in evaluating environmental policy mainly in terms of environmental efficiency and, to a small extent, in terms of cost-effectiveness and implementation feasibility.
- Subjects
ENVIRONMENTAL policy; ENVIRONMENTAL reporting; GLOBAL Reporting Initiative (Organization); COST effectiveness; CORPORATE environmentalism
- Publication
Economics & Environment / Ekonomia i Środowisko, 2023, Vol 86, Issue 3, p8
- ISSN
0867-8898
- Publication type
Article
- DOI
10.34659/eis.2023.86.3.550